Spreading the risk? Errors, risks and techniques in spreadsheets

Article Abstract:

The integrity and bottom-line accuracy of spreadsheets used in accounting can be maintained if subtle errors are prevented. To prevent errors, distinguish number cells from formula cells, double-check formulas which have been copied, and name ranges used in formulas. Other guidelines include avoiding constants in formulas, using a single output structure, repeating input values from other spreadsheets, breaking down complicated formulas using multiple spreadsheets, and adding validation formulas to check the results.

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Corporate collapse: who's to blame?

Article Abstract:

The factors that can lead to corporate collapses are discussed. Particular attention is given to the role of external auditors, who must be fully independent and be able to establish whether the firm will continue as a going concern.

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Oil-fired up

Article Abstract:

An Australian accountant presents his experiences of working with oil firms operating on Norway's west coast. He has been particularly involved in work arising from merger activity.

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